The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
Tag: negative ulnar variance. Kienbockâs disease. Robert Kienbock; a Viennese radiologist described 16 cases of avascular necrosis of lunate in 1910. Similar changes of lunate in anatomical specimen was reported by Peste in 1843, but Kienbockâs report was the first clinical report. Etiology The cause of Kienbock disease is thought to be due to mechanical or vascular causes. Negative ulnar varianceâ¦ Continue reading Kienbockâs disease. Contact information.